[F11218ZFAInterpretationU.K.
In this Part—
“company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1) of that Schedule);
“core expenditure” has the meaning given by section 1218ZCD;
“costs”, in relation to an exhibition, has the meaning given by section 1218ZBC;
F2...
F2...
“exhibition” has the meaning given by section 1218ZAA;
“income”, in relation to an exhibition, has the meaning given by section 1218ZBB;
“museums and galleries exhibition tax relief” is to be read in accordance with Chapter 3 (see in particular section 1218ZC(1));
“primary production company” has the meaning given by section 1218ZAC;
“qualifying expenditure” has the meaning given by section 1218ZCG;
“secondary production company” has the meaning given by section 1218ZAD;
“the separate exhibition trade” is to be read in accordance with section 1218ZB;
“touring exhibition” has the meaning given by section 1218ZAB.]
[F3“UK expenditure” has the meaning given by section 1218ZCC(2);
“UK expenditure condition” has the meaning given by section 1218ZCC(1).]
Textual Amendments
F1Pt. 15E inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3))
F2Words in s. 1218ZFA omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 5 para. 4(3)(a) (with Sch. 5 para. 10)
F3Words in s. 1218ZFA inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(3)(b) (with Sch. 5 para. 10)